The Value Added Tax (Increase of Registration Limits) Order 2017

• Citation: S.I. 2017/290
• Sections: 4

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2017 and comes into force on 1st April 2017.

Section 2 Amendment of the Value Added Tax Act 1994

The Value Added Tax Act 1994 is amended as follows.

Section 3 Amendment of the Value Added Tax Act 1994

In Schedule 1 (registration in respect of taxable supplies: UK establishment)—

(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£83,000” substitute “£85,000”;

(b) in paragraph 1(3), for “£81,000” substitute “£83,000”; and

(c) in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.

Section 4 Amendment of the Value Added Tax Act 1994

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